(A) Unless otherwise provided by state law or by the tax schedule provided for in § 110.16 of this chapter, if a person engages in a business in two or more separate places, a separate license tax shall be required for each place of business.
(B) For purposes of this section, if a person engages in the same business at two or more locations within the town, and the person is liable for only one license tax, which locations:
(1) Are contiguous;
(2) Communicate with and open directly into each other; and
(3) Are operated as a unit.
(1987 Code, § 2-4-18)